26 CAR § 200-208. Records to be provided

(a) All records relating to the purchase or sale of any tobacco product, including, but not limited to, all invoices and/or receipts relating to the sale or purchase of any tobacco products of any permit holder shall be open to inspection by the Director of Arkansas Tobacco Control and any investigator/agent of the Arkansas Tobacco Control. (b) All such records shall be maintained by the permit holder for a period of at least three (3) years.